To create a custom desktop theme for Windows 8, use one of the default themes that come with the operating system, and use the Personalization functionality to modify it to your liking. After accessing the Personalization window, you can change the sounds, colors and images.
To access the Personalization window, move your mouse pointer to the upper right corner of the screen, and click on Search. Type in “personalization”, select the Settings option, and click on Personalization. To select a custom image to use as a desktop background, click on Desktop Background, click on the desired image, and click on Save Changes. If you want to create a desktop background that uses a slideshow, check the boxes in the upper left corner of the images you want to use, and click Save Changes.
To modify the color settings, click on the Color link, select the desired color, and click Save Changes. If you want Windows 8 to set the colors so that they match the colors of the desktop background images, click on Automatic before clicking Save Changes. To modify the sound settings, click on the Sounds link, and select one of the default sound schemes. Change the sounds for specific actions by selecting that action and choosing the desired sound. After creating a custom desktop theme, click on the Save Theme link to preserve the changes.